HB449 Alabama 2021 Session

Under existing law, in the event the value of a taxpayer's personal or real property is increased by the county tax assessing official over the assessed value as fixed for the next preceding year, the taxpayer must be provided a notice showing the revised value

This bill would provide that the revised valuation notice must be mailed to the taxpayer by no later than May 1

Under existing law, when an appeal is taken, the taxpayer must pay the taxes due as fixed for assessment for the preceding tax year before the taxes become delinquent

This bill would establish an extension of time to pay taxes and file appeals to circuit court when the Board of Equalization has not reached a decision on the taxpayer's appeal on or before November 30

Also under existing law, when the work of hearing objections against values fixed on taxable property has been completed by the board of equalization, the tax assessor must enter upon the tax return lists the corrected values, if any changes have been made

This bill would also require the secretary of the board to immediately send notice by mail to each taxpayer notifying him or her of the board's decision concerning the hearing of objections against values fixed on taxable property

This bill would also make nonsubstantive, technical revisions to update the existing code language to current style

Relating to taxation; to amend Sections 40-2-18, 40-3-21, 40-3-25, and 40-7-25, Code of Alabama 1975, to provide a date certain by which valuation notices must be mailed by county assessing officials; to provide notice requirements regarding certain decisions of the Board of Equalization; to extend the time to pay taxes and file an appeal regarding certain actions of the Board of Equalization; and to make nonsubstantive, technical revisions to update the existing code language to current style.